him in the matching payment account. (Added Pub. L. 93-443, title IV, § 408 (c), Oct. 15, 1974, 88 Stat. 1300.)

EFFECTIVE DATE

Section applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93-443, set out as a note under section 431 of Title 2, The Congress.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 9033, 9036, 9039, 9040 of this title.

§ 9039. Reports to Congress; regulations.

(a) Reports.

The Commission shall, as soon as practicable after each matching payment period, submit a full report to the Senate and House of Representatives setting forth

(1) the qualified campaign expenses (shown in such detail as the Commission determines necessary) incurred by the candidates of each political party and their authorized committees,

(2) the amounts certified by it under section 9036 for payment to each eligible candidate, and (3) the amount of payments, if any, required from candidates under section 9038, and the reasons for each payment required.

Each report submitted pursuant to this section shall be printed as a Senate document.

(b) Regulations, etc.

The Commission is authorized to prescribe rules and regulations in accordance with the provisions of subsection (c), to conduct examinations and audits (in addition to the examinations and audits required by section 9038(a)), to conduct investigations, and to require the keeping and submission of any books, records, and information, which it determines to be necessary to carry out its responsibilities under this chapter.

(c) Review of regulations.

(1) The Commission, before prescribing any rule or regulation under subsection (b), shall transmit a statement with respect to such rule or regulation to the Senate and to the House of Representatives, in accordance with the provisions of this subsection. Such statement shall set forth the proposed rule or regulation and shall contain a detailed explanation and justification of such rule or regulation.

(2) If either such House does not, through appropriation action, disapprove the proposed rule or regulation set forth in such statement no later than 30 legislative days after receipt of such statement, then the Commission may prescribe such rule or regulation. The Commission may not prescribe any rule or regulation which is disapproved by either such House under this paragraph.

(3) For purposes of this subsection, the term "legislative days" does not include any calendar day on which both Houses of the Congress are not in session.

(Added Pub. L. 93-443, title IV, § 408 (c), Oct. 15, 1974, 88 Stat. 1301.)

EFFECTIVE DATE

Section applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L.

93-443, set out as a note under section 431 of Title 2, The Congress.

§ 9040. Participation by commission in judicial proceedings.

(a) Appearance by counsel.

The Commission is authorized to appear in and defend against any action instituted under this section, either by attorneys employed in its office or by counsel whom it may appoint without regard to the provisions of title 5, United States Code, governing appointments in the competitive service, and whose compensation it may fix without regard to the provisions of chapter 51 and subchapter III of chapter 53 of such title.

(b) Recovery of certain payments.

The Commission is authorized, through attorneys and counsel described in subsection (a), to institute actions in the district courts of the United States to seek recovery of any amounts determined to be payable to the Secretary or his delegate as a result of an examination and audit made pursuant to section 9038.

(c) Injunctive relief.

The Commission is authorized, through attorneys and counsel described in subsection (a), to petition the courts of the United States for such injunctive relief as is appropriate to implement any provision of this chapter.

(d) Appeal.

The Commission is authorized on behalf of the United States to appeal from, and to petition the Supreme Court for certiorari to review, judgments or decrees entered with respect to actions in which it appears pursuant to the authority provided in this section. (Added Pub. L. 93-443, title IV, § 408 (c), Oct. 15, 1974, 88 Stat. 1302.)

EFFECTIVE DATE

Section applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93-443, set out as a note under section 431 of Title 2, The Congress.

§ 9041. Judicial review.

(a) Review of agency action by the Commission.

Any agency action by the Commission made under the provisions of this chapter shall be subject to review by the United States Court of Appeals for the District of Columbia Circuit upon petition filed in such court within 30 days after the agency action by the Commission for which review is sought. (b) Review procedures.

The provisions of chapter 7 of title 5, United States Code, apply to judicial review of any agency action, as defined in section 551 (13) of title 5, United States Code, by the Commission. (Added Pub. L. 93-443, title IV, § 408 (c), Oct. 15, 1974, 88 Stat. 1302.)

EFFECTIVE DATE

Section applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410 (c) (1) of Pub. L. 93-443, set out as a note under section 431 of Title 2, The Congress.

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 9036 of this title.

§ 9042. Criminal penalties. (a) Excess campaign expenses.

Any person who violates the provisions of section 9035 shall be fined not more than $25,000, or imprisoned not more than 5 years, or both. Any officer or member of any political committee who knowingly consents to any expenditure in violation of the provisions of section 9035 shall be fined not more than $25,000, or imprisoned not more than 5 years, or both.

(b) Unlawful use of payments.

(1) It is unlawful for any person who receives any payment under section 9037, or to whom any portion of any such payment is transferred, knowingly and willfully to use, or authorize the use of, such payment or such portion for any purpose other than

(A) to defray qualified campaign expenses, or (B) to repay loans the proceeds of which were used, or otherwise to restore funds (other than contributions to defray qualified campaign expenses which were received and expended) which were used, to defray qualified campaign expenses.

(2) Any person who violates the provisions of paragraph (1) shall be fined not more than $10,000, or imprisoned not more than 5 years, or both.

(c) False statements, etc.

(1) It is unlawful for any person knowingly and willfully

(A) to furnish any false, fictitious, or fraudulent evidence, books, or information to the Commission under this chapter, or to include in any evidence, books, or information so furnished any misrepresentation of a material fact,

or to falsify or conceal any evidence, books, or information relevant to a certification by the Commission or an examination and audit by the Commission under this chapter, or

(B) to fail to furnish to the Commission any records, books, or information requested by it for purposes of this chapter.

(2) Any person who violates the provisions of paragraph (1) shall be fined not more than $10,000, or imprisoned not more than 5 years, or both.

(d) Kickbacks and illegal payments.

(1) It is unlawful for any person knowingly and willfully to give or accept any kickback or any illegal payment in connection with any qualified campaign expense of a candidate, or his authorized committees, who receives payments under section 9037.

(2) Any person who violates the provisions of paragraph (1) shall be fined not more than $10,000, or imprisoned not more than 5 years, or both.

(3) In addition to the penalty provided by paragraph (2), any person who accepts any kickback or illegal payment in connection with any qualified campaign expense of a candidate or his authorized committees shall pay to the Secretary for deposit in the matching payment account, an amount equal to 125 percent of the kickback or payment received

(Added Pub. L. 93-443, title IV, § 408 (c), Oct. 15, 1974, 88 Stat. 1302.)

EFFECTIVE DATE

Section applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93-443, set out as a note under section 431 of Title 2, The Congress.

Rule

TITLE XVII. SMALL TAX CASES-CONTINUED

172. Election of small tax case procedure.

173. Discontinuance of proceedings.

174. Representation.

175. Pleadings.

176. Preliminary hearings.

177. Trial.

178. Transcripts of proceedings.

179. Number of copies of papers.

TITLE XVIII. COMMISSIONERS OF THE COURT

180. Assignment.

181. Powers and duties.

182. Post-trial procedure.

183. Small tax cases.

TITLE XIX. APPEALS

190. How appeal taken.

191. Preparation of the record on appeal.

192. Bond to stay assessment and collection.

TITLE XX. PRACTICE BEFORE THE COURT

200. Admission to practice.

201. Conduct of practice before the Court. 202. Disqualification, suspension or disbarment.

TITLE I. SCOPE OF RULES; CONSTRUCTION; EFFECTIVE DATE; DEFINITIONS

Rule 1. Scope of Rules and Construction.

(a) Scope.-These Rules govern the practice and procedure in all cases and proceedings in the United States Tax Court. Where in any instance there is no applicable rule of procedure, the Court or the Judge before whom the matter is pending may prescribe the procedure, giving particular weight to the Federal Rules of Civil Procedure to the extent that they are suitably adaptable to govern the matter at hand. (b) Construction.-These Rules shall be construed to secure the just, speedy, and inexpensive determination of every case.

Rule 2. Effective Date.

(a) Initial adoption.-These Rules will take effect on January 1, 1974. They govern all proceedings and cases commenced after they take effect, and also all further proceedings in cases then pending, except to the extent that in the opinion of the Court their application, in a particular case pending when the Rules take effect, would not be feasible or would work injustice, in which event the former procedure applies.

(b) Amendments.-Amendments to these Rules shall state their effective date. Amendments shall likewise govern all proceedings both in cases pending on or commenced after their effective date, except to the extent otherwise provided, and subject to the further exception provided in paragraph (a) of this Rule.

Rule 3. Definitions.

(a) Division.-The Chief Judge may from time to time divide the Court into Divisions of one or more Judges and, in case of a Division of more than one Judge, designate the chief thereof.

(b) Clerk.-Reference to the Clerk in these Rules means the Clerk of the United States Tax Court. (c) Commissioner.-Reference to Commissioner in these Rules means the Commissioner of Internal Revenue, unless the context of the particular Rule shows that the intended reference is to a commissioner of the Court as provided in Rule 180.

61-764 0-76-vol. 2-52

(d) Time.-As provided in these Rules and in orders and notices of the Court, time means standard time in the location mentioned, except when advanced time is substituted therefor by law. For computation of time, see Rule 25.

(e) Business hours.-As to the Court's business hours, see Rule 10(d).

(f) Filing.-For requirements as to filing with the Court, see Rule 22.

(g) Code. Any reference or citation to the Code relates to the Internal Revenue Code of 1954, as amended.

TITLE II. THE COURT

Rule 10. Name, office and sessions.

(a) Name.-The name of the Court is the United States Tax Court.

(b) Office of Court.-The principal office of the Court shall be in the District of Columbia, but the Court or any of its Divisions may sit at any place within the United States.

(c) Sessions.-The time and place of sessions of the Court shall be prescribed by the Chief Judge.

(d) Business hours.-The office of the Clerk at Washington, D.C., shall be open during business hours on all days, except Saturdays, Sundays, and legal holidays, for the purpose of receiving petitions, pleadings, motions, and other papers. Business hours are from 8.45 a.m. to 5:15 p.m. For legal holidays, see Rule X25(b).

Rule 11. Payments to Court.

All payments to the Court for fees or charges of the Court shall be made either in cash or in checks, money orders, or other drafts made payable to the order of "Clerk, United States Tax Court," and shall be mailed or delivered to the Clerk of the Court at Washington, D.C. For particular payments, see Rules 12(c) (copies of Court records), 20(b) (filing of petition), 175(a)(2) (small tax cases), and 200(a) (application to practice before Court).

Rule 12. Court records.

(a) Removal of records.-No original record, paper, document, or exhibit filed with the Court shall be taken from the courtroom or from the offices of the Court or from the custody of a Judge or employee of the Court, except as authorized by a Judge of the Court or except as may be necessary for the Clerk to furnish copies or to transmit the same to other courts for appeal or other official purposes. With respect to return of exhibits after a decision of the Court becomes final, see Rule 143(d) (2).

(b) Copies of records.-After the Court renders its decision in a case, a plain or certified copy of any document, record, entry, or other paper, pertaining to the case and still in the custody of the Court, may be obtained upon application to the Clerk and payment of the required fee. Unless otherwise permitted by the Court, no copy of any exhibit or original document in the files of the Court shall be furnished to other than the parties until the Court renders its decision.

(c) Fees.-The fees to be charged and collected for any copies will be determined in accordance with Code Section 7474. See Appendix III.

Rule 13. Jurisdiction.

(a) Notice of deficiency or of transferee or fiduciary liability required.-In a case commenced in the Court by a taxpayer, the jurisdiction of the Court depends upon the issuance by the Commissioner of a notice of deficiency in income, gift, or estate tax or in the taxes imposed on private foundations under Code Sections 4940 through 4945. In a case commenced in the Court by a transferee or fiduciary, the jurisdiction of the Court depends upon the issuance by the Commissioner of a notice of liability to the transferee or fiduciary. See Code Sections 6212, 6213, 6901.

(b) Timely petition required.-In all cases, the jurisdiction of the Court also depends on the timely filing of a petition. See Code Sections 6213, 7502.

(c) Contempt of Court.-Contempt of the Court may be punished by fine or imprisonment within the scope of Code Section 7456(d).

TITLE III. COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS; FORM AND STYLE OF PAPERS; APPEARANCE AND REPRESENTATION; COMPUTATION OF TIME

Rule 20. Commencement of case.

(a) General.-A case is commenced in the Court by filing a petition with the Court to redetermine a deficiency set forth in a notice of deficiency issued by the Commissioner, or to redetermine the liability of a transferee or fiduciary set forth in a notice of liability issued by the Commissioner to the transferee or fiduciary. See Rule 13, Jurisdiction.

(b) Filing fee.-A fee of $10 shall be paid at the time of filing a petition, unless the petitioner establishes to the satisfaction of the Court that he is unable to make such payment, in which case the Court may waive payment of the fee. For manner of payment, see Rule 11.

Rule 21. Service of papers.

(a) When required.-Except as otherwise required by these Rules or directed by the Court, all pleadings, motions, orders, decisions, notices, demands, briefs, appearances, or other similar documents or papers relating to a case, also referred to as the papers in a case, shall be served on each of the parties to the case other than the party who filed the paper.

(b) Manner of service-(1) General.-All petitions shall be served by the Clerk. All other papers required to be served on a party shall also be served by the Clerk unless otherwise provided in these Rules or directed by the Court, or unless the original paper is filed with a certificate by a party or his counsel that service of that paper has been made on the party to be serviced or his counsel. For the form of such certificate of service, see Form 13, Appendix I. Such service may be made by mail directed to the party or his counsel at his last known address. Service by mail is complete upon mailing, and the date of such mailing shall be the date of such service. As an alternative to service by mail, service may be made by delivery to a party, or his counsel or authorized representative in the case of a party other than an individual (see Rule 24(b)).

Service shall be made on the Commissioner by service on, or directed to, his counsel at the office address shown in his answer filed in the case or, if no answer has been filed, on the Chief Counsel, Internal Revenue Service, Washington, D.C. 20224. Service on a person other than a party shall be made in the same manner as service on a party, except as otherwise provided in these Rules or directed by the Court.

(2) Counsel of record.-Whenever under these Rules service is required or permitted to be made upon a party represented by counsel who has entered an appearance, service shall be made upon such counsel unless service upon the party himself is directed by the Court. Where more than one counsel appear for a party, service will be made only on that counsel whose appearance was first entered of record, unless that counsel designates in writing filed with the Court other counsel of record to receive service, in which event service will be made accordingly.

(3) Writs and process.-Service and execution of writs, process, or similar directives of the Court may be made by a United States marshal, by his deputy, or by a person specially appointed by the Court for that purpose, except that a subpoena may be served as provided in Rule 147 (c). The person making service shall make proof thereof to the Court promptly and in any event within the time in which the person served must respond. Failure to make proof of service does not affect the validity of the service. Rule 22. Filing.

Any pleadings or other papers to be filed with the Court must be filed with the Clerk in Washington, D.C., during business hours, except that the Judge presiding at any trial or hearing may permit or require documents pertaining thereto to be filed at that particular session of the Court, or except as otherwise directed by the Court.

Rule 23. Form and style of papers.

(a) Caption, date, and signature required.-All papers filed with the Court shall have a caption, shall be dated, and shall be signed as follows:

(1) Caption.-A proper caption shall be placed on all papers filed with the Court, and the requirements provided in Rule 32(a) shall be satisfied with respect to all such papers. All prefixes and titles, such as "Mrs." or "Dr.", shall be omitted from the caption. The full name and surname of each individual petitioner shall be set forth in the caption. The name of an estate or trust or other person for whom a fiduciary acts shall precede the fiduciary's name and title, as for example "Estate of John Doe, deceased, Richard Roe, Executor."

(2) Date.-The date of signature shall be placed on all papers filed with the Court.

(3) Signature.-The signature, either of the party or his counsel, shall be subscribed in writing to the original of every paper filed by or for that party with the Court, except as otherwise provided by these Rules. An individual rather than a firm name shall be used, except that the signature of a petitioner corporation or unincorporated association